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A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs
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| Book Details | |
| Title | A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs |
| ISBN | 978-93-4808-010-3 |
| Edition | 11th edn., 2025 |
| Pages | 1560 |
| Authors | CA. (Dr.) N. Suresh |
| Publisher | Bharat Publishers |
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Description
Order “A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs,” 11th edition (2025) by CA (Dr.) N. Suresh. This comprehensive 1,560-page guide, published by Bharat Publishers, provides practical insights into the taxation and accounting processes for charitable organizations. Available now with a flat 25% discount for a limited period and free shipping. Get your copy today using ISBN 978-93-4808-010-3 to stay updated on compliance for trusts and NGOs.
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Preface to the Eleventh Edition | 7 | |
| About the Author | 9 | |
| About the experts who have contributed to the book | 10 | |
| Chapter 1 | Significant Role of NGOs and NPOs in India | 1 |
| Chapter 2 | Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets | 4 |
| Chapter 3 | Charity | 9 |
| Chapter 4 | Charitable Purpose | 16 |
| Chapter 5 | Relief of the Poor | 30 |
| Chapter 6 | Education and Medical Relief | 38 |
| Chapter 7 | Advancement of any other General Public Utility | 62 |
| Chapter 8 | Proviso to Section 2(15) — Restriction on Trade, Business, Commerce | 92 |
| Chapter 9 | Basics on Formation of Trust or Society or Section 8 Company | 123 |
| Chapter 10 | Formation of a Trust | 127 |
| Chapter 11 | Formation of a Society | 145 |
| Chapter 12 | Formation of Section 8 Companies | 151 |
| Chapter 13 | Conditions for Applicability of Sections 11 and 12 | 171 |
| Chapter 14 | Registration of Trusts under section 12A | 182 |
| Chapter 15 | Procedure for Registration of Trust or Institution under section 12AB | 234 |
| Chapter 16 | Breach of Trust | 297 |
| Chapter 17 | Rectification or Amendment of Trust Deed | 304 |
| Chapter 18 | Limbs of section 11 | 317 |
| Chapter 19 | Trust Property | 329 |
| Chapter 20 | Legal Obligation — Trust includes Legal Obligation | 332 |
| Chapter 21 | Income of Charitable or Religious Trusts or Institutions | 339 |
| Chapter 22 | Application of Income | 348 |
| Chapter 23 | Prescribed Mode of Investment [Section 11(5)] | 376 |
| Chapter 24 | Accumulation of Income | 388 |
| Chapter 25 | Filing of Form 9A and Form 10 | 422 |
| Chapter 26 | Depreciation | 451 |
| Chapter 27 | Consequences of Failure under section 11(1B), 11(3) and 11(3A) | 461 |
| Chapter 28 | Overview of Forfeiture of Exemption | 468 |
| Chapte 29 | Person Specified under section 13(3) | 472 |
| Chapter 30 | Forfeiture of Exemption-I | 482 |
| Chapter 31 | Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified | 492 |
| Chapter 32 | Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Personss | 511 |
| Chapter 33 | Deemed Restricted User [Section 13(2)(a)–13(2)(h)] | 525 |
| Chapter 34 | Voluntary Donations | 545 |
| Chapter 35 | Voluntary Contributions (Donations) — Corpus Donations | 560 |
| Chapter 36 | Voluntary Contribution — Anonymous Donation | 589 |
| Chapter 37 | Business Held under Trust — Section 11(4) | 605 |
| Chapter 38 | Exemption of Business Income under section 11(4A) | 615 |
| Chapter 39 | Section 80G: Donations | 644 |
| Chapter 40 | Donations for Eligible Projects or Schemes | 702 |
| Chapter 41 | Inter – Charity Donations | 715 |
| Chapter 42 | Identity of Donor | 727 |
| Chapter 43 | Capital Gains of Charitable or Religious Trusts or Institutions | 732 |
| Chapter 44 | Case Studies in Computation of Capital Gains | 739 |
| Chapter 45 | Books of Account, Basis of Accounting and Accounting Aspects | 765 |
| Chapter 46 | Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions | 822 |
| Chapter 47 | Audit of Accounts of Charitable Trusts or Institutions | 835 |
| Chapter 48 | Permanent Account Number | 910 |
| Chapter 49 | Tax Deduction Account Number | 892 |
| Chapter 50 | Filing Return of Income | 928 |
| Chapter 51 | Assessment of Charitable Trusts or Institutions | 939 |
| Chapter 52 | Principle of Mutuality | 971 |
| Chapter 53 | Assessment of AOP/BOI | 992 |
| Chapter 54 | Taxation of Charitable or Religious Trusts or Institutions | 1010 |
| Chapter 55 | Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist | 1025 |
| Chapter 56 | Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961? | 1042 |
| Chapter 57 | Capitation Fees | 1046 |
| Chapter 58 | How to Compute Income of Charitable or Religious Trusts or Institutions | 1076 |
| Chapter 59 | Set Off and Carry Forward of Losses | 1086 |
| Chapter 60 | Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions | 1107 |
| Chapter 61 | Income of University or Other Educational Institutions under Section 10(23C) | 1127 |
| Chapter 62 | Income of Hospital or other Institutions under section 10(23C) | 1176 |
| Chapter 63 | Requirements as per Provisos to Section 10(23C) Applicable to Educational and Medical Institutions | 1192 |
| Chapter 64 | Excluded Income and Agricultural Income | 1264 |
| Chapter 65 | Project Grants, Grants-in-Aid – Accounting and Disclosures | 1270 |
| Chapter 66 | Corporate Governance | 1280 |
| Chapter 67 | Meetings and Resolutions | 1284 |
| Chapter 68 | Foreign Trust and Activities in India | 1290 |
| Chapter 69 | Foreign Trust and International Activity | 1302 |
| Chapter 70 | Liaison and Branch Office of Foreign Trust or Institution – Activities in India | 1309 |
| Chapter 71 | Important CBDT Circulars | 1344 |
| Chapter 72 | Prevention of Money Laundering Act, 2002 (PMLA) | 1379 |
| Chapter 73 | Specimen of Trust Deed | 1383 |
| Chapter 74 | Specimen of Memorandum and Bye-Laws of Society | 1387 |
| Chapter 75 | Specimen of Memorandum and Articles of Association of Section 8 Company | 1392 |
| Chapter 76 | Goods & Services Tax Applicability to Charitable Trusts or Institutions | 1413 |
| Chapter 77 | Corporate Social Responsibility | 1423 |
Additional information
| Publisher | Bharat |
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